https://www.taxtmi.com/caselaws?id=43171 The High Court quashed the impugned order of the Assistant Collector/Appropriate Authority in a classification dispute regarding switches used in dry cell battery torches. The court found that the order lacked proper reasoning and failed to comply with appellate directions, primarily relying on a trade notice. The Assistant Collector was directed to reconsider the matter within six weeks, ensuring a fair hearing for the petitioner. The writ petition was allowed in favor of the petitioner, with no costs imposed on either party. en-us Fri, 08 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43171 The High Court quashed the impugned order of the Assistant Collector/Appropriate Authority in a classification dispute regarding switches used in dry cell battery torches. The court found that the order lacked proper reasoning and failed to comply with appellate directions, primarily relying on a trade notice. The Assistant Collector was directed to reconsider the matter within six weeks, ensuring a fair hearing for the petitioner. The writ petition was allowed in favor of the petitioner, with no costs imposed on either party. Case-Laws Central Excise Fri, 08 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43171